The Convergence and Paradigm shift of Taxable income influenced by the Convergence of Financial Accounting Standards

首先，笔者得出结论，认为亏损结转和亏损转回在计算应纳税所得额时是必要的。并且得出结论，在合并的情况下，免税要求与转移损失要求具有相同的性质。日本对合并税单位的重视程度超过了对所有者利益的连续性和企业的连续性的重视，欧盟也在讨论共同合并公司税基。但是，从实现理念上看，综合收益并不适用于应纳税所得额。

At first, I reached the conclusion that Loss-carry-over and Loss-carry-back are necessary in the calculation of taxable income. Moreover, I reached the conclusion that tax-free requirement and Loss-transfer requirement have same nature, in the case of merger. Japan attaches greater importance to consolidated tax unit than to the continuity of proprietary interest and the continuity of business enterprise.By the way, Common Consolidated Corporate Tax Base has been discussed in EU. However, from the viewpoint of the realization concept, the Comprehensive income is not suitable to Taxable Income.